#section 56
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811 articlesIncome Tax

Income Tax
Impetus to start-ups – a tax and regulatory perspective
Income Tax

Income Tax
Selective capital reduction – Applicability of section 50CA & section 56(2)(x) of Income-tax Act, 1961
Income Tax

Income Tax
Section 50CA: Implications of double taxation
Income Tax

Income Tax
ITAT deletes addition for share premium as Assessee establishes identity, genuineness & creditworthiness of investor
Income Tax

Income Tax
Surgical Strike on Cash Transactions
Income Tax

Income Tax
Start-ups: Registration, benefits & lower income tax rate of 15%
Income Tax

Income Tax
In absence of agreement SDV on First Digital Payment date can be adopted for Section 50C & 56(2)(x)
Income Tax

Income Tax
Section 56(2)(vii)(b) Not Applicable if It Is Not Enacted as on Date of Agreement
Income Tax

Income Tax
Section 56(2)(viib) AO cannot change DCF method adopted by assessee
Income Tax

Income Tax
Valuation of Unquoted Equity Shares
Income Tax

Income Tax
Taxation of Share Premium
Income Tax

Income Tax
Analysis of Section 56 read with Rule 11UA
Income Tax

Income Tax
Increase in safe harbour limit to 10%- section 43CA, 50C & 56
Income Tax

Income Tax
